https://www.taxtmi.com/caselaws?id=174277 The appeal filed by Revenue under Section 35G of the Central Excise Act against the Tribunal's order was dismissed. The Tribunal's decision to set aside the penalty order under Section 11AC imposed on the assessee was justified as the duty amount had been deposited before the show cause notice, indicating no intention to evade payment. The Court upheld the Tribunal's decision, citing precedents from other High Courts and the Supreme Court. Consequently, the appeal lacked merit and was dismissed in line with established principles regarding the deposit of duty before show cause notices under Section 11AC. en-us Mon, 10 Dec 2012 00:00:00 +0530 Sat, 23 Jul 2016 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174277 The appeal filed by Revenue under Section 35G of the Central Excise Act against the Tribunal's order was dismissed. The Tribunal's decision to set aside the penalty order under Section 11AC imposed on the assessee was justified as the duty amount had been deposited before the show cause notice, indicating no intention to evade payment. The Court upheld the Tribunal's decision, citing precedents from other High Courts and the Supreme Court. Consequently, the appeal lacked merit and was dismissed in line with established principles regarding the deposit of duty before show cause notices under Section 11AC. Case-Laws Central Excise Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174277